重构我国复式预算体系  

Reconstruction of the Double-entry Budget System in China

作　　者：何志浩[1,2] 

机构地区：[1]广东技术师范学院财税系,广东广州510200 [2]中南财经政法大学,湖北武汉430060

出　　处：《当代经济管理》2010年第1期67-70,共4页Contemporary Economic Management

基　　金：国家社科基金项目<我国预算的统一和分类管理研究>(07BJY143)

摘　　要：复式预算概念引入我国已有几十年的历史,试编复式预算也已有十多年,但从实践来看,我国现行复式预算依然存在许多问题。因此,有必要重新审视我国复式预算制度,构建与市场经济条件下公共财政相适应的复式预算体系。It is decades since the concept of double-entry budget was introduced to China and it is over a decade since double-entry budget was conducted. In practice, double-entry budget still has many problems. Therefore, it is necessary to re-examine the double-entry budget system in China and construct a double-entry budget corresponding to public finance system in market economy.

关 键 词：复式预算 制度 路径 

分 类 号：F812.3[经济管理—财政学]